Don’t Let Your Employees Down - Social Security Administration
Don¡¯t Let Your
Employees Down
A Guide On How To Correct201X
And Prevent Reporting Errors On
Employment Returns
(Forms 941, 943, 944 or Schedule H filed with IRS
and Forms W-3 and W-2 filed with Social Security)
Don¡¯t Let Your
Leaflet Inside Title
Employees Down
Y
ou reported more employee wages to
the Internal Revenue Service (IRS)
than you reported to the Social Security
Administration (SSA) on your Forms W-2.
As an employer, you are required to
report your employees¡¯ wage totals to IRS:
? Quarterly on the Form 941 (Employer¡¯s
QUarterly Federal Tax Return); or
? Annually on Form 943 (Employer¡¯s
Annual Tax Return for Agricultural
Employees); or
? Annually on Form 944 (Employer¡¯s
ANNUAL Federal Tax Return); or
? Annually on a Schedule H (Form 1040)
Household Employment Taxes.
You must also report individual
employee wage data to Social Security
annually on Form W-3 (Transmittal of
Wage and Tax Statements) along with
Forms W-2 (Wage and Tax Statement),
either electronically or on paper. Social
Security and IRS compare the wage
data reported to each agency and ask
employers to resolve any differences in
amounts reported.
While most of the employer earnings
reports filed yearly with Social Security
match what was reported to IRS, some
employers report more Federal Insurance
Contributions Act (FICA) wages to IRS
than to Social Security. FICA wages are
wages subject to Social Security and/or
Medicare taxes.
Your wage reports submitted to Social
Security did not match IRS records
for the year shown on the enclosed
questionnaire. If the wage amounts you
reported to IRS are correct, it means some
of your employees¡¯ earnings were not
credited to their Social Security earnings
records. This can affect your employees¡¯
eligibility for, or the amount of their
Social Security benefits, as well as their
Medicare eligibility.
If the amount reported to Social
Security is correct, then you may have
overpaid FICA taxes. You may claim a
refund from IRS by filing Form 941-X
(Adjusted Employer¡¯s Quarterly
Federal Tax Return or Claim for Refund),
Form 943-X (Adjusted Employer¡¯s Annual
Federal Tax Return for Agricultural
Employees or Claim for Refund), Form
944-X (Adjusted Employer¡¯s Annual
Federal Tax Return or Claim for Refund)
or an amended Schedule H.
About the enclosed questionnaire
One of two questionnaires is enclosed
with this pamphlet:
? A ¡°missing report¡± questionnaire
which is sent to employers for whom
IRS has received a employment tax
return but Social Security has no
corresponding wage report; or
? A ¡°discrepancy¡± questionnaire, which
is sent to employers who reported a
3
larger Social Security and/or Medicare
wage amount to IRS than they reported
to Social Security.
If your report is missing
If you received a missing report
questionnaire, check your records
to see if:
? You used the correct version of Form
W-3 and W-2 for the tax year being
reported; or, if you filed electronically,
that you entered the correct tax year. If
not, the wages were probably credited
to the wrong tax year. In this event,
provide us with a Form W-3c, along
with a Form W-2c for each employee
showing the correct wage information;
? You still have a paper Copy ¡°A¡± of the
Form(s) W-2, or your electronic report
(which may have been returned to you
for correction). If so, please send them
for processing to the address shown on
the questionnaire;
? You showed your correct employer
name and/or employer identification
number (EIN) on your reports. If the
employer name or EIN was omitted or
incorrectly shown, explain this on the
questionnaire. Be sure to include the
correct and incorrect employer name
and EIN. This will help us search for
4
the ¡°missing¡± report in our records.
Send changes to the address shown on
the questionnaire.
If any of these errors occurred and
you are providing copies of Forms W-2
to correct the records, compare the wage
totals on these forms to those wage totals
shown on the enclosed questionnaire
(totals you reported to IRS). If these
amounts are not the same, explain why
on the questionnaire and mail it to the
address shown on the questionnaire.
If none of the reasons listed above
identify the problem, please return a copy
of your wage report(s) to us for reprocessing.
If your report is discrepant
If you received a discrepant report
questionnaire, check your records to
see if you completed any Forms W-2
incorrectly and if any of the following
errors were made:
? Void box checked in error (if so, send us
a new Copy ¡°A¡± of Form W-2);
? Amount shown in the Social Security
wages, Social Security tips and/or the
Medicare wages/tips field for one or
more Forms W-2 is incorrect;
? Employer portion of the FICA taxes was
incorrectly deducted from or added to
the reported FICA wage amount;
5
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